企业内部控制失效及对策

The Invalidation and Countermeasures of Enterprise Internal Control

随着我国社会的不断发展,部分企业需要建立起相应的国际化管理体系,其基础是要建立现代化的内部控制体系。部分企业内部控制的完善程度距离理论要求相差甚远,资本市场舞弊案件仍是屡屡出现。现着重对企业内部控制失效的原因进行分析,从而找出对策,促进企业内部控制整体水平的提升,最终达到提高企业核心竞争力及抵抗风险的能力,使其能从容地应对各种问题。

With the continuous development of china-s soci- ety, all units need to establish the corresponding interna- tional management system, whose foundation is to establish modernized internal control system. However, the part of en- terprise internal control consummation degree distance theo- ry is far from the demand, and the capital market fraud cas- es still appear continuously. Now aiming at analyzing the problems of enterprises internal control research, and tries to find the problems of enterprises internal control, and puts forward the countermeasure, promotes the enterprise internal control to enhance the overall level, and ultimately improves the core competitiveness of enterprises and the risk of resis- tance, so that it can easily deal with various problems.